Case law

Crystal Comm., Inc. v. Dept. of Rev.

19 Or. Tax 524 · Oregon Tax Court · Dec 10, 2008

Taxpayers also cite to Commissioner v. Williams , 256 F2d 152 (5th Cir 1958), Reese v. Commissioner , 615 F2d 226 (5th Cir 1980), and Thomas v. … That was the case in Buono v.

Oregon Portland Cement Co. v. Department of Revenue

8 Or. Tax 78 · Oregon Tax Court · Feb 26, 1979

The Clackamas County Board of Equalization sustained the assessment. … Wolfe has followed the general precepts of Reynolds Metals v. Dept. of Rev., 258 Or 116 , 477 P2d 888 , 481 P2d 352 (1971), and Publishers Paper Co. v.

McIntire v. Department of Revenue

Oregon Tax Court · Apr 4, 2014

Riley Hill General Contractor v. Tandy Corp., 303 Or 390, 394, 737 P2d 595 (1987). … Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971).

Telfer v. Department of Revenue

Oregon Tax Court · May 13, 2014

(dela Rosa), 313 Or 284, 289, 832 P2d 1228 (1992) (citing Elwert v. Elwert, 196 Or 256, 265, 248 P2d 847 (1952)). In Ramsey v. … Davis v. Dept. of Rev.

Sessums v. Multnomah County Assessor

Oregon Tax Court · Jun 7, 2012

Richardson v. Clackamas County Assessor, TC-MD No 020869D, WL 21263620 at *3 (Mar 26, 2003). The value of property is ultimately a question of fact. Chart Development Corp. v. … Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971); see also Riley Hill General Contractor, Inc. v.

Sage v. Department of Revenue

19 Or. Tax 419 · Oregon Tax Court · Jun 5, 2007

See generally Keller v. … Seizer v. Sessions , 132 Wash 2d 642 , 649 , 940 P2d 261 (1997) (en banc), citing Aetna Life Ins. Co. v. Bunt , 110 Wash 2d 368 , 372 , 754 P2d 993 (1988).

Danielson v. Lincoln County Assessor

Oregon Tax Court · Mar 6, 2015

Relief Available Under Other Statutes In most cases, the first step for a taxpayer to challenge the real market value assigned to its property is to file a petition with the county board of property tax appeals ( … Taft Church v. Dept. of Rev., 14 OTR 119, 122 (1997) (emphasis in original). III.

Restaurant Development Co. of Medford v. Jackson County Assessor

Oregon Tax Court · Jun 17, 2019

The owner of the relevant portion of Medford Center brought an appeal to the Jackson County Board of Property Tax Appeals (BOPTA) for the 2012-13 tax year. … Assessor v. Village at Main Street I, LLC, 20 OTR 9 (2009), aff'd, 349 Or 330, 245 P3d 81 (2010).

Mohawk Valley Lions Club Foundation v. Lane County Assessor

Oregon Tax Court · Jul 24, 2012

Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971). … Id., see also Emanuel Lutheran Charity Bd. v. Dept. of Rev.

Clackamas County Assessor v. Geary

Oregon Tax Court · Sep 21, 2012

Plaintiff appeals the Board of Property Tax Appeals (BOPTA) Order, dated March 13, 2012, determining a real market value of $100,000. (Ptf’s Compl at 2.) … Voronaeff v.

Force v. Jackson County Assessor

Oregon Tax Court · Jan 12, 2016

Plaintiff appealed the tax assessment to the Jackson County Board of Property Tax Appeals (BOPTA). The BOPTA Order, dated March 23, 2015, upheld Defendant’s tax assessment. (Compl at 2.) … See, e.g., Comeaux v.

Day v. Dept. of Rev.

Oregon Tax Court · Mar 13, 2020

See Sanok v. Grimes, 294 Or 684, 697, 662 P2d 693 (1983). … See 4 In Bent v.

Anderson v. Multnomah County Assessor

Oregon Tax Court · Jan 7, 2014

He testified that he wanted to avoid “across the board” adjustments (e.g., all upward adjustments for one aspect of the properties). … Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990).

Dunne v. Dept. of Rev.

Oregon Tax Court · Jan 5, 2024

Moore v. … In Magno v.

Schechtel v. Klamath County Assessor

Oregon Tax Court · Mar 30, 2018

Woods v. Dept. of Rev., 16 OTR 56, 59 (2002). “[I]f the evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof * * *.” Reed v. … Kem v. Dept. of Rev., 267 Or 111, 114, 514 P2d 1335 (1973).

Lowe's HIW Inc. v. Linn County Assessor

Oregon Tax Court · Jan 30, 2014

Plaintiff appealed those real market values to the county board of property tax appeals (Board) and the Board sustained the values. (Ptf’s Compl at 3.) … V.

Vaninetti v. Jackson County Assessor

Oregon Tax Court · Aug 8, 2012

Brown v. Dept. of Rev., 15 OTR 96, 98-99 (2000). … See Evergreen Agricultural Enterprises, Inc., v.

U.S. Bancorp v. Dept. of Rev.

19 Or. Tax 266 · Oregon Tax Court · Mar 13, 2007

Bancorp v. … Bancorp v.

Hong v. Douglas County Assessor

Oregon Tax Court · Jul 10, 2012

Resolution Trust Corp. v. Dept. of Rev. (Resolution Trust), 13 OTR 276, 279 (1995). … Perkins and Wiley v. Dept. of Rev., 13 OTR 426, 428 (1995) (citing Corvallis Country Club v. Dept. of Rev., 10 OTR 302, 307 (1986)); Martin Bros. v.

Wall v. Multnomah County Assessor

Oregon Tax Court · Sep 18, 2018

ORS 307.275(3) states, in part, that “[t]he appeal under this section is from an order of the board as a result of the appeal filed under ORS 309.100 * * *.” … Ellis v. Lorati, 14 OTR 525, 535 (1999).